Ms Star Medical Stor vs. The State Tax Officer
Held
The Court held that the procedure adopted by the respondent was not in conformity with the prescribed procedure. The Court noted the concession made by the learned counsel for the Revenue that the date for personal hearing was fixed 14 days prior to the last date for filing the reply, making the hearing offered illusory. Consequently, the Assessment Order was quashed. The Court remitted the matter back to the Adjudicating Officer to proceed from the stage of the show cause notice. The Adjudicating Officer was directed to fix a fresh date for personal hearing, ensuring compliance with the principles of natural justice and allowing the petitioner an adequate opportunity to present their case. The writ petition was disposed of accordingly.
Facts
The petitioner, M/s Star Medical Store, filed a writ petition before the Uttarakhand High Court challenging an order issued by the Assistant Commissioner, State Goods & Service Tax, under Section 73 of the GST Act, 2017. The petitioner also challenged the accompanying show cause notice. The core of the petitioner's grievance was that the date fixed for personal hearing was prior to the last date for submitting a reply to the show cause notice, rendering the opportunity for hearing illusory and violating principles of natural justice. The petitioner sought quashing of the impugned order and notice, and a direction for the matter to be re-decided after providing a proper personal hearing.
Key Issues
1. Whether the procedure adopted by the respondent in fixing the date for personal hearing before the last date for submission of the reply to the show cause notice was illegal and in violation of the principles of natural justice, as contemplated under Section 73 of the GST Act, 2017? The petitioner argued that the procedure was wholly illegal because the date of personal hearing was fixed before the last date for submitting the reply to the show cause notice. They relied on the case of M/s Abuturrab Agencies v. The Commissioner, State Tax and another. The respondent, through learned counsel for the Revenue, fairly conceded that since the personal hearing date was fixed 14 days prior to the last date for filing the reply, the hearing offered was illusory and not in conformity with the prescribed procedure.
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
The present writ petition has been filed, praying for the following reliefs:- “a. Issue a writ, order or direction in the nature of certiorari quashing the impugned order issued by respondent no.1 under section 73 of the GST Act, 2017 and FORM DRC-07 bearing reference no.ZD050225014966F dated 20.02.2025 (Annexure-1); as the same has been passed in utter disregard to the principles of natural justice. b. Issue a writ, order or direction in the nature of certiorari quashing the impugned show cause notice issued by respondent no.1 under se
The judgment continues below.
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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.